BR-DE-16 - Seller tax identification required
When the VAT category codes S, Z, E, AE, K, G, L or M are used, the invoice must carry at least one of Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32) or SELLER TAX REPRESENTATIVE PARTY (BG-11).
BR-DE-16 - Seller tax identification required
When the VAT category codes S, Z, E, AE, K, G, L or M are used, the invoice must carry at least one of Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32) or SELLER TAX REPRESENTATIVE PARTY (BG-11). This is an XRechnung rule (German KoSIT CIUS). It applies on top of EN 16931 and Peppol, and is mandatory for B2G invoicing in Germany.
What this rule checks
When the VAT category codes S, Z, E, AE, K, G, L or M are used, the invoice must carry at least one of Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32) or SELLER TAX REPRESENTATIVE PARTY (BG-11).
How to fix it
Add the seller VAT identifier (BT-31), a tax registration identifier (BT-32) or a tax representative (BG-11).
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
Source: KoSIT XRechnung · Last verified: 2026-07-10
All validation rules